The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

The BEK family of flows have many important practical applications such as centrifugal pumps, steam turbines, turbo-machinery and rotor-stator devices. The Bödewadt, Ekman and von Kármán flows are particular cases within this family. The convective instability of the BEK family of rotating boundary-layer flows has been considered for generalised Newtonian fluids, power-law and Carreau fluids. A linear stability analysis is conducted using a Chebyshev collocation method in order to investigate the effect of shear-thinning and shear-thickening fluids for generalised Newtonian fluids on the convective Type I (inviscid crossflow) and Type II (viscous streamline curvature) modes of instability. The results reveal that shear-thinning power-law

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

Leishmania major is a protozoan parasite that causes cutaneous Leishmaniasis disease in human beings and animals. The disease is prevalent in tropical and semitropical countries and has great health importance. The present study aimed to identify the histological changes in the organs infected with L. major and to provide a sophisticated diagnostic method for infection through detecting TGF-β cytokine by immunohistochemistry technique(IHC) from October 2020 to January 2021. A total of 40 samples of paraffin blocks were used for different organs including skin, spleen, liver, kidney, and heart of male and female BALB/c mice, aged 6-8 weeks, which were previously infected subcutaneously with L. major promastigotes at a dose of 1×107 promast

The experiment was conducted using Potato( Solanum tuberosum L.) at the eastern Radwaniyah at private field during fall season 2020/2021 and spring 2021 to study the effect of nitrogen levels to 350, 275, 200 kg N h-1 ( N1, N2, N3) and phosphorous to 100, 180, 360 kg P2O5 h-1 ( P1, P2, P3) and potassium to 100, 200, 300 kg K2O h-1 ( K1, K2, K3) to vegetative growth and yield of industrial potato, The seeds of the hybrid potato Sinora, Class A, were planted in the fall season on 15/9/2020 and Elite in the spring season on 31/1/2021. The experimental fertilizers were added in four batches and in proportions according to the stages of plant age, Factorial experiment with RCBD using three replications. The results showed that changing t

In this work, MWCNT in the epoxy can be prepared at room temperature and thickness (1mm) at different concentration of CNTs powder. Optical properties of multi-walled carbon nanotubes (CNTs) reinforced epoxy have been measured in the range of (300-800)nm. The electronic transition in pure epoxy and CNT/epoxy indicated direct allowed transition. Also, it is found that the energy gap of epoxy is 4.1eV and this value decreased within range of (4.1-3.5)eV when the concentration of CNT powder increased from (0.001-0.1)% respectively.
The optical constants which include (the refractive index (n), the extinction coefficient (k), real (ε1) and imaginarily (ε2) part of dielectric constant calculated in the of (300-800)nm at different concent

Abstract

Since period the developing economies  including, Iraq economy faced undesirable double economic which is spread unemployment beside continual rising  in price levels this phenomenon called stagflation , there is researches  deal with this phenomenon and the elements participate in it, but it seems to the researcher there is important element from These elements which did not give sufficient concern and this lead to unhealthy situation  which can be represent to the rush creating establishments to University education in Iraq during period ( 2004- 2014) with excessive the3 truly need of the outputs which the Iraq market need which result increase the numbers unemployed on one